THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,NAHAN vs. ADDL. CIT, RANGE, SHIMLA
In the result, all four appeals filed by the assessee are allowed
ITA 904/CHANDI/2019[2008-09]Status: DisposedITAT Chandigarh06 Dec 2022AY 2008-09
Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.903 /Chd/2019 "नधा"रण वष" / Assessment Year :2007-08 The Assistant Excise & बनाम The Additional Cit, Taxation Commissioner, Tds Range, Nahan Shimla "थायीलेखासं./Pan/Tan No: Ptla12468B अपीलाथ"/Appellant ""यथ"/Respondent
For Appellant: Sh.Harry Rikhy, AdvocateFor Respondent: Smt. AmanpreetKaur, Sr. DR
Section 133ASection 206Section 206CSection 271C
206C(IC) of the Income Tax Act, 1961. f)
That the collection of toll under HP Toll
Act, 1975 has been levied under Entry 59
of List-II of Seventh Schedule to the constitution of India irrespective of whether collected by the Govt, machinery or other agents of the Govt, levy remains as income of the State exempted from Union
